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HR 2749119th CongressIntroduced
To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.
Introduced: Oct 29, 2025
Economy & TaxesHousing & Urban DevelopmentSocial Services
Standard Summary
Comprehensive overview in 1-2 paragraphs
This legislation establishes a refundable tax credit covering 35% of home accessibility improvement costs for seniors and disabled individuals, with annual and lifetime expenditure caps, income-based phaseouts, and specific qualifying modifications to enable independent living in primary residences.
Key Points
- 1The credit covers 35% of qualified home accessibility expenditures up to $10,000 annually and $30,000 lifetime, targeting modifications like ramps, grab bars, widened doorways, and bathroom adaptations.
- 2Eligibility requires being aged 60+, having physician-certified disabilities meeting Social Security criteria, or receiving specific disability benefits with shared household residency requirements.
- 3Income phaseouts begin at $200,000 single/$400,000 joint returns, reducing credit amounts proportionally while mandating interagency coordination for implementation and GAO effectiveness studies.
Impact Areas
Senior citizens aged 60 and above requiring home modificationsIndividuals with disabilities and their dependent family membersHomeowners undertaking accessibility renovations for independent livingFederal agencies including IRS, HUD, HHS, and Veterans Affairs
Generated by legislative-analyst-v1 on Nov 4, 2025